M/S.Sri Muthumeena Agencies vs The State Tax Officer
2021 Latest Caselaw 5384 Mad

                                                                              W.P(MD)No.25091 of 2019


                          BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                             DATED : 01.03.2021

                                                    CORAM

                           THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

                                         W.P(MD)No.25091 of 2019
                                                  and
                                  W.M.P.(MD)Nos.21684 and 21685 of 2019


                 M/s.Sri Muthumeena Agencies,
                 Represented by its Proprietor,
                 P.Saravanakumar.                                  ... Petitioner

                                                        Vs.

                 The State Tax Officer,
                 West Tower Street Assessment Circle,
                 Commercial Tax Building,
                 Madurai.                                          ... Respondent


                 Prayer : Writ Petition filed under Article 226 of the Constitution of India,

                 praying this Court to issue a Writ of Certiorarified Mandamus, calling for the

                 records in TIN No.33264982693/2014-15 dated 10.08.2018 issued by the

                 respondent and quash the same as arbitrary, illegal, without jurisdiction, clear

                 violation of the circular issued by the Principal Secretary/Commissioner of

                 Commercial Taxes, Chennai in Circular No.1/2009 D3/44968/2009 dated

                 30.11.2009 and against the judgment of Hon'ble Apex Court in the case of

                 Ms/.Southern Motors v State of Karnataka reported in (2017) 3 SSCC 467 and

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                                                                              W.P(MD)No.25091 of 2019


                 direct the respondent to pass a assessment order afresh after considering the

                 records filed by the petitioner including the opportunity of personal hearing.


                                For Petitioner     : Mr.N.Sudalai Muthu
                                                        For Mr.S.Karunakar

                                For Respondent : Mr.G.Arjunan,
                                                    Government Advocate.



                                                       ORDER

Heard the learned counsel on either side.

2.The order impugned in this writ petition liable to be quashed for the

sole ground that personal hearing was not given to the petitioner. A specific

ground has been taken in the affidavit filed in support of the writ petition, the

same has not been controverted or dealt with in the counter affidavit. In the

impugned order also there is no recital about grant of personal hearing. The

Hon'ble Division Bench in the decision in G.V.Cotton Mills (P) Ltd., Vs.

Assistant Commissioner (CT), Avarampalayam Assessment Circle,

Coimbatore).

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W.P(MD)No.25091 of 2019

3.Respectfully following the aforesaid decision, the order impugned in

the writ petition is quashed. The writ petition is allowed. The matter is

remitted to the file of the respondent to pass order afresh in accordance with

law. No costs. Consequently, connected miscellaneous petitions are closed.

                                                                            01.03.2021

                 Index          : Yes / No
                 Internet       : Yes/ No
                 ias

Note :In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.

To:

The State Tax Officer, West Tower Street Assessment Circle, Commercial Tax Building, Madurai.

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W.P(MD)No.25091 of 2019

G.R.SWAMINATHAN, J.

ias

W.P(MD)No.25091 of 2019

01.03.2021

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